MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom - Happiness

No.: 48/2005/QĐ-BTC

Hanoi dated 14 July 2005

DECISION

On amending the preferential import tariff of several types of medicines under the Table of Preferential Import Tariff

THE MINISTER OF FINANCE

Pursuant the Tariff Schedule following the List of goods subject to Import Duties which is promulgated in conjunction with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 amended and supplemented following the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003 providing the amendment of and addition to the Tariff Schedule following the List of goods subject to Import Duties;

Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998;

On proposal of the Director of Tax Policy Department;

DECIDES:

Article 1: To amend the preferential import tariff rates of several types of medicines of the heading 3004 under the Table of Preferential Import Tariff (including Table I and Table II) promulgated in conjunction with the Decision No 110/2003/QD-BTC of the Minister of Finance dated 25 July 2003 to the new preferential import tariff rates provided in the List of amended import tariff rates of several types of goods under the Table of Preferential Import Tariff (Appendix I and Appendix II) attached to this Decision.

With regard to goods that are not specified in the Table II, the import tariff rates as regulations stipulated in Table I shall be applied.

Article 2: This Decision shall take its effect 15 days from the date of publication in the Official Gazette.

For the Minister of Finance

Deputy Minister

TRUONG CHI TRUNG

(Signed)

APPENDIX I

LIST OF AMENDED IMPORT TARIFF RATES OF SEVERAL TYPES OF GOODS UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF (TABLE I)

Attached to the Decision No. 48 /2005/QD-BTC of the Minister of Finance

dated 14 July 2005

Code

Description

Tax Rate (%)

3004

Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration system) or in forms or packing for retail sale

3004

10

- Containing penicillins or derivatives thereof, with a penicillanic acid structure, orstreptomycins or their derivatives:

- - Containing penicillins or derivatives thereof:

3004

10

11

- - - Containing penicillin G or its salt (excluding penicillin G benzathin)

10

3004

10

12

- - - Containing phenoxymethyl penicillin or its salt

10

3004

10

13

- - - Containing ampicillin or its salt, for taking orally

15

3004

10

14

- - - Containing amoxycillin or its salt, for taking orally

15

3004

10

19

- - - Other

0

- - Containing streptomycins or derivatives thereof:

3004

10

21

- - - Ointment

0

3004

10

29

- - - Other

0

3004

20

- Containing other antibiotics:

- - Containing tetracyclines or derivatives thereof:

3004

20

11

- - - For taking orally

10

3004

20

12

- - - Ointment

10

3004

20

19

- - - Other

0

- - Containing chloramphenicols or derivatives thereof:

3004

20

21

- - - For taking orally

10

3004

20

22

- - - Ointment

10

3004

20

29

- - - Other

0

- - Containing erythromycin or derivatives thereof:

3004

20

31

- - - For taking orally

10

3004

20

32

- - - Ointment

10

3004

20

39

- - - Other

0

- - Containing gentamycines, lincomycins or derivatives thereof :

3004

20

41

- - - Containing gentamycines or derivatives thereof, for injection

10

3004

20

42

- - - Containing lincomycins and derivatives thereof, for taking orally

10

3004

20

43

- - - Ointment

10

3004

20

49

- - - Other

0

- - Containing sulfamethoxazols and derivatives thereof:

3004

20

51

- - - For taking orally

10

3004

20

52

- - - Ointment

10

3004

20

59

- - - Other

0

3004

20

60

- - Containing isoniazid, pyrazinamid, or derivatives thereof, for taking orally

10

3004

20

90

- - Other

0

- Containing hormones or other products of heading 2937 but not containing antibiotics:

3004

31

00

- - Containing Insulin

0

3004

32

- - Containing corticosteroid hormones, their derivatives and structural analogues:

3004

32

10

- - - Containing hydrocortisone sodium succinate

0

3004

32

20

- - - Containing dexamethasone or derivatives thereof

5

3004

32

30

- - - Containing fluocinolone acetonide

10

3004

32

90

- - - Other

0

- - Other:

3004

39

10

- - - Containing adrenaline

5

3004

39

90

- - - Other

0

3004

40

- Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 2937 or antibiotics:

3004

40

10

- - Containing morphin or derivatives thereof, for injection

0

3004

40

20

- - Containing quinin hydroclorit or dihydroclorit, for injection

5

3004

40

30

- - Containing quinin sulphate or bisulphate, for taking orally

5

3004

40

40

- - Containing quinin or its salts and anti-malarial substances, other than goods of subheadings 3004.10 to 30

0

3004

40

50

- - Containing papaverine or berberine

5

3004

40

60

- - Containing theophylline

5

3004

40

70

- - Containing atropin sulphate

10

3004

40

90

- - Other

0

3004

50

- Other medicaments containing vitamins or other products of heading 2936:

3004

50

10

- - Syrups and drops of vitamins, of a kind suitable for children

0

3004

50

20

- - Containing vitamin A, other than goods of subheadings 3004.50.10 and 3004.50.79

10

3004

50

30

- - Containing vitamin B1, B2, B6 or B12, other than goods of subheadings 3004.50.10, 3004.50.71 and 3004.50.79

10

3004

50

40

- - Containing vitamin C, other than goods of subheadings 3004.50.10 and 3004.50.79

10

3004

50

50

- - Containing Vitamin PP, other than goods of subheadings 3004.50.10 and 3004.50.79

5

3004

50

60

- - Containing other vitamins, other than goods of subheadings 3004.50.10 and 3004.50.79

0

- - Containing other complex vitamins:

3004

50

71

- - - Containing B-complex vitamins

5

3004

50

79

- - - Other

10

3004

50

90

- - Other

0

3004

90

- Other:

3004

90

10

- - Specialised medicines for cancer, AIDS or other intractable diseases

0

- - Infusion fluids; nutritional or electrolytic solutions for intravenous administration:

3004

90

21

- - - Sodium chloride solution

10

3004

90

22

- - - Glucose 5% solution

10

3004

90

23

- - - Glucose 30% solution

10

3004

90

29

- - - Other

0

3004

90

30

- - Antiseptics

0

- - Anaesthetics:

3004

90

41

- - - Containing procaine hydrochloride

5

3004

90

49

- - - Other

0

- - Analgesics, antipyretics and other medicaments for the treatment of coughs or colds whether or not containing antihistamines:

3004

90

51

- - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN)

10

3004

90

52

- - - Containing chlorpheniramine maleate

10

3004

90

53

- - - Containing diclofenac

10*

3004

90

54

- - - Analgesic balm oil, solid or liquid

10

3004

90

59

- - - Other

0

- - Antimalarials:

3004

90

61

- - - Containing artemisinin, artesunate or chloroquine

5

3004

90

62

- - - Containing primaquine

10

3004

90

69

- - - Other

0*

- - Antihelmintic:

3004

90

71

- - - Containing piperazine or mebendazole (INN)

10

3004

90

72

- - - Containing dichlorophen(INN)

0

3004

90

79

- - - Other

0*

3004

90

80

- - Transdermal therapeutic systems (TTS) patches for cancer or heart diseases

0

- - Other:

3004

90

91

- - - Containing sulpiride (INN), cimetidine (INN), ranitidine (INN), aluminium hydroxide or magnesium hydroxide or oresol

10

3004

90

92

- - - Containing piroxicam (INN) or ibuprofen

10*

3004

90

93

- - - Containing phenobarbital, diazepam, Chlorpromazine

5

3004

90

94

- - - Containing salbutamol (INN)

5

3004

90

95

- - - Closed sterile water for inhalation, pharmaceutical grade

0

3004

90

96

- - - Containing o-methoxyphenyl glycerylete (Guaifenesin)

0

3004

90

97

- - - Nose-drop containing naphazoline or xylometazoline or oxymetazoline

10

3004

90

98

- - - Sorbitol

5

3004

90

99

- - - Other

0*

APPENDIX II

LIST OF AMENDED IMPORT TARIFF RATES OF SEVERAL TYPES OF GOODS UNDER THE TABLE OF PREFERENTIAL IMPORT TARIFF (TABLE I)

Attached to the Decision No. 48 /2005/QD-BTC of the Minister of Finance

dated 14 July 2005

NO.

Description

Code

Tax Rate (%)

2.1

Oriental medicines

3004.90.69

10

3004.90.79

3004.90.99

2.2

Medicaments containing diclofenac for injection

3004.90.53

5

2.3

Medicaments containing piroxicam (INN) for injection

3004.90.92

0